Okla. Admin. Code § 670:20-3-3
Current through Vol. 41, No. 24, September 3, 2024
When a boat and motor dealer sells a new boat or motor the dealer must attach a tax stamp upon the application for certificate of title (SOK Form BM26). For a used boat and motor the stamp will be attached to the reassignment portion of the title. The tax stamp is issued by the county treasurer of the county in which the dealer's primary place of business is located. The tax stamp is in lieu of the dealer's Ad Valorem tax on the inventory of new and used boats and motors.
Okla. Admin. Code § 670:20-3-3